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The Accounting Theory And Current Issue In Analysis In Account

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Question:

Discuss about the  Accounting Theory and Current Issue ?
 
 

Answer:

Introduction

The assignment intends to provide an extensive analysis of the article named Half a Deface of Positive Accounting Research”. The emphasis of this has been given with positive accounting in a broader aspect of the research where the main focus has been given in forming a casual description of the human behavior stated in the accounting framework rather than on PAT in accounting perspective. Moreover, the present segments has included by their positivist research program which has been identified with various deficiencies in practical scenario. The present segmentation has been able to bring out the inherent intricacies which are mainly constituted in the speculative models where the dependence is seen to takes place in hypothesis and that attention is given on the computation of numerical data [1].

The research has been further able to involve the intellectual projects after taking into consideration various types of positive accounting research along with advantages and disadvantages. The project has been aligned with ontology as well as epistemology. With emphasis to the present context the conduction of critical review related to positive accounting has been identified with various loopholes and this has restricted making contributions to the overall research project[2]. The study has been further conducted to give a brief overview of the article and critical analysis of each aspect which needs to be covered in the final section. Furthermore, the study will give an augmented focus to the different aspects of identifying research hypothesis, the description of the value and ensure smooth flow of data in the literature review. Hence, the theoretical framework has been seen to give proper insights of the information with different significance and limitations of the articles and proper justification for the same[3].

 

Summary of the article

With relevance to the particular article associated to Half a Defense of Positive Accounting Research”, the main investigations of the research with respect to accounting research has been put on positive approach. In the accounting research associated with a positive approach has a connection with broader intellectual projects related to scientific research as it aims to analyze the various relationships associated to cause and effects. It has been further seen that the deficiencies in the positive accounting research has been mainly identified in form of selection of various papers which has taken into consideration auditing literature. Based on the analysis it has been understood that the positive research is used in accounting when there exists certain loopholes for the accomplishment of the scientific goal and it has been for the seen to be applicable after selecting the illustrative papers fit for conducting the research. In addition to this, the description given by Kuhn shows those normal sciences are seen to actually suit with the positive research of the accounting activities. It has been thereby noted that the various prospects associated to this revolution and the crisis has been properly mentioned along with the several types of potentials and accomplishment of positive accounting. The summary of the article has been further able to signify the importance for the identification of the loopholes in order to make proper recommendations during the conclusion of the study[4].

The study is in for the described with the researcher on the criterion given by Popper, this has been able to prove the point that the induction is not the sole measurement for the accuracy of any given theory. In other terms the article has been able to provide a brief review of falsification associated to positive accounting theories. There has been identified a total of four classes associated to the description that are used for error measurement, external effects, internal effect and the various types of inefficiencies of the relativity theory. It has been further noted that a specific theory cannot be anecdotal with the various observations and hence it is imperative to select between two or more theories. It needs to be further understood that the decisive observations has actually falsified the inaccuracies in the theories which are inherent in the case and seem to be supporting and opposing theory[5].     

This particular article has been further aim to provide an extensive dissection of the various types of limitations and the logic which are related to the statistical hypothesis testing. In this particular case, it has been discussed that it is a very dilutive version of the acquisition logic of Popper. This reason for this has been shown with every single test out of 20 may be wrongly rejected with 5% significance level. In this particular way there have been several technical issues present which are related to hypothesis testing and statistical distribution which is considered under null hypothesis and relies upon the supplementary assumptions. It has been further view that in case the technical issue has been resolved then there is a high chance that the hypothesis testing would fail. Therefore, it can be seen to be inherent only in case single alternative hypothesis has been taken into consideration without adequate focus in careful specification. This specification has been further seen to be consistent with several types of accounting theories when it is seen to provide the association with the strength. Hence, the researchers seem to rely on the need for developing improved measurement procedure in order to test the theoretical models rigorously which prevails in the accounting practices[6].

 

Research Questions or Hypothesis

The various types of hypothesis further research in the examination of the very day of positive accounting research has been listed below are as follows:

H0: It has been seen that there has been an existence of the universe which is beyond the imagination of an individual

H1: The events taking place in the world have sufficient reasons and form a part of the universe as well

H2: the individuals are seen to octane high level of reliable source of the information associated to the global events with the assistance of vigilant observation

H3: the various intention of intellectual property for observation has been utilized for gaining global understanding of the universe in case of causation

The first hypothesis of the study has been able to test with different types of instances of positive research in accounting. It has been also seen with several operation of rational self-interest and interacting within the other parties who has been seeing to express opinion and the result of analysis of positive theories of accounting[7].

The significance of testing of the second hypothesis has been seen with understanding of scientific epistemology along with ontology which has been able to explain that the research of positive accounting is not ideal for the accounting research. Hence, it doesn’t seem to be essential to advocate the various events which are not seen to be taking place as a result of random or output of the interventions associated to outside universe[8].

The third hypothesis test of the researchers and seen to be discussing the falsifications and the hypothesis testing as a regular determination of validity of their actions. In addition to this, the theory has been able to require the proper examination of the facts you are preliminary idea has been developed. It is seen as a formal theory which can be actually developed with testable anticipations and is consistent with the various types of relevant dependable empirical evidences. Therefore, it has been seen to be necessary for the anticipants for testing of the new theory based on several types of new observations in a particular situation where the new theories make certain anticipations with the old ones[9].

The final hypothesis test has been seen as significant impact on the various models which focuses on the measurement. This is the same with mental models which can be used for the mapping of casual procedures in the universe. It is therefore important for the researcher to formulate the hypothesis which can be properly related to the review section of the literature.

Theoretical Framework

It has been identified that there are various theoretical frameworks which can be used to meet the objectives of the research.

Instances of positive research in accounting

The operation of the balanced self-interest is seen to be taking place between the parties they are the outcome of the several accounting phenomena has been seen to be implied through the express contract in the various types of business enterprises. In addition to this these have been seen to cover the various accounting choices where the managers reports as well as takes charge of pricing decisions on behalf of the auditors. In this case, the auditors identified as the decision-makers by the use of various regulations based on standard setting and other professional advice to the academic practitioners. It has been further seen to be imperative to consider the fact which has been seen to be useful for determining the information assisting the investors in making investment decisions. This action has been actually seen to be reduced from the behavior of the human beings who are seen as rational in nature and does not include the theory of positive accounting. There has been for the seen a proper instance associated with article which helps in identification of the loopholes after a proper evaluation of the research[10].

On the other hand, that proper investigation of the accounting research is noted with various types of accounting settings which can take place in absence of: behavior. Such method is seen to be used by professional auditors in making judgments’.

This particular method has been further seen to be used by the managers, who use this information to utilize discretion during the performance evaluation. There have been several instances which are seen to be helpful for demonstrating the positive research program and it is actually seen to be much wider in comparison with the positive accounting theory. It can be related to any specific field of research which intends to gain proper insight associated to the causes of accounting phenomena as well as nature after following a relevant scientific research of accounting. And it has been seen to be significant to have a better measurement tool so as to enhance the overall quality of the decision-making process in the future years[11].

Scientific epistemology and ontology

The epistemological in the field of scientific research majorly ends in the explanation of various approaches which are available for gaining useful insight of the whole world. On the other hand, ontology relates to the activities as well as the relations for answering the questions. In the first place, the agency in theory has been seen to be socially developed through the rules as there is a close association with social art that does not have an object is subsistence which is seen to be devoid of human beings. Here the participants as well as the activities are not seen to pose any rational activities. It can be further understood that the art cannot be observed as a devoid of experience especially with the human beings explanation given by the participants. The intricacies taking place in the ontological and the epistemological measures has been seen with their agenda to gain proper insight of the data associated to accounting phenomena and its futile exercise of flogging of a dead horse[12].

It has been further seen to be associated with various problems with the positive research as it is seen to explode the experience and the knowledge of the underlying reasons. There have been several research streams which has diverse range of the object is which are seen to actually exist in the given period of time. There are several other issues which are related to the agency and due to this reason is human beings are seen to pose their own veil and the actions are further seem to cause that are not acquiescent to scientific theory[13].

 

Need for an effective positive research program

The need for effective research program has been seen with issues prevailing in the accounting. The need for the analytical model is seen to be helpful for testing as well as the formation of various types of theoretical models. In addition to this it has been seen to be helpful for implementing of analytical models in the positive accounting research program. The need for the measurement rather than only testing the Presidio is seen to be important procedure by the researchers. With particular relevance to accounting, the biasness has been noted with strong publication in and against the parameters, which is seen to exclude the same which has been associated with a given theory. This is due to the reason that there is a shortage of resource of accounting and adequate availability of the resource at the same time[14].       

Significance and Limitations of the article

The main significance of the article has been associated to identify the broad which exist with the current practices and the positive accounting. It is further seem to be important for making relevant contributions and said it to broader intellectual program. Due to this reason there has been seen to be in absence of system optimization which modifies the same after rectification of a mistake. This is particularly aimed to provide rational insight of the scientific research where it is validated after participation of accounting groups. The research has helped in identification of improved theoretical models which are more reliable in nature[15].

The main limitation has been identified in form of not contributing to the awareness of human behavior in the present accounting context. The main reason for this has been identified in form of lack of collection of information associated to real life from the potential sources. The limitations have been further associated to primary and secondary data which are seen to hinder the quality of research. This particular research has been seen to be made with influences from the authors who had their opinions based on positive research accounting hands that quantitative aspect has not seen to be properly addressed[16].    

 

Conclusion

The study can be concluded by providing an article which aims to evaluate the various concept of epistemological villas ontology of the positive accounting theory which has been identified with certain loopholes. It has been further recommended by the researcher that some of the theoretical models used in the articles needs to be formulated based on the detailed test of the accounting variables. Hence it is necessary for conduct in the findings of proxies which relates to the present reliable data. It has been further noted that the behavior of human beings are seen to be rational where everything does not seem to take place from the positive theory of accounting. Hence it has been seen to be significant to consider quantitative aspects of the accounting which needs to be prioritized in this case for improving the future performance of the business organization.

 

Reference List

Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)." Journal of Accounting Education 33.2 (2015): 69-127.

Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)." Journal of Accounting Education 31.2 (2013): 107-161.

Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature." Journal of Business Ethics 114.3 (2013): 549-563.

Blanthorne, Cynthia, and Stu Westin. "VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US." Issues in Accounting Education 31.1 (2015): 51-69.

Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review." Australasian Accounting Business & Finance Journal 9.3 (2015): 72.

Deegan, Craig. "So, who really is a “noted author” within the accounting literature? A reflection on Benson et al.(2015)." Accounting, Auditing & Accountability Journal 29.3 (2016): 483-490.

Doxey, Marcus M., et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members." Current Issues in Auditing 10.1 (2015): C1-C10.

Fakharzadeh, Tala. "Budgeting and Accounting in OECD Education Systems: A Literature Review." OECD Education Working Papers 128 (2016): 0_1.

Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants." Journal of Accounting Education 32.3 (2014): 259-275.

Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students." Journal of the Academy of Business Education 17 (2016).

Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education." Issues in Accounting Education 29.2 (2013): 295-317.

Schmidt, Ulrike, and Thomas Günther. "Public sector accounting research in the higher education sector: a systematic literature review." Management Review Quarterly (2016): 1-31.

Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..." Critical Perspectives on Accounting 25.1 (2014): 27-35.

Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom." Accounting Education 26.2 (2017): 166-190.

Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees." Accounting Education 25.4 (2016): 349-367.

Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees." Accounting Education 25.4 (2016): 349-367

[1] Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)." Journal of Accounting Education 31.2 (2013): 107-161.

[2] Schmidt, Ulrike, and Thomas Günther. "Public sector accounting research in the higher education sector: a systematic literature review." Management Review Quarterly (2016): 1-31

[3] Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)." Journal of Accounting Education 33.2 (2015): 69-127.

[4] Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students." Journal of the Academy of Business Education 17 (2016)

[5] Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..." Critical Perspectives on Accounting 25.1 (2014): 27-35.

[6] Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review." Australasian Accounting Business & Finance Journal 9.3 (2015): 72.

[7] Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants." Journal of Accounting Education 32.3 (2014): 259-275.

[8] Fakharzadeh, Tala. "Budgeting and Accounting in OECD Education Systems: A Literature Review." OECD Education Working Papers 128 (2016): 0_1.

[9] Deegan, Craig. "So, who really is a “noted author” within the accounting literature? A reflection on Benson et al.(2015)." Accounting, Auditing & Accountability Journal 29.3 (2016): 483-490.

[10] Blanthorne, Cynthia, and Stu Westin. "VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US." Issues in Accounting Education 31.1 (2015): 51-69.

[11] Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees." Accounting Education 25.4 (2016): 349-367.

[12] Doxey, Marcus M., et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members." Current Issues in Auditing 10.1 (2015): C1-C10.

[13] Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom." Accounting Education 26.2 (2017): 166-190.

[14] Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature." Journal of Business Ethics 114.3 (2013): 549-563.

[15] Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education." Issues in Accounting Education 29.2 (2013): 295-317.

[16] Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees." Accounting Education 25.4 (2016): 349-367.

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